The emergence of the Internet in the late 20th century and its continued prominence after the year
2000 have created challenges and opportunities for firms and scholars alike. For firms, information
technologies (IT) have facilitated access to foreign markets but exposed them to new forms of
competition, both commercial and non-commercial, which have undermined their successes. For
scholars, the new contexts created by IT have enabled new forms of behaviour not well explained
by existing theory. Confronted by these developments, firms attempted to maintain their business
models, while scholars applied established theories to explain and predict decisions and behaviour
in the new digital landscape. The emergence of widespread digital film and music piracy facilitated
by the Internet provides an example of how existing models are often insufficient to explain
behaviours enabled by new technologies. Scholars seeking to explain and predict digital piracy have
drawn on theories from across the social sciences to inform their investigations into the
phenomenon. While these investigations have revealed important insights into the antecedents of
digital piracy, the research literature is limited in three key ways. It is theoretically fragmented. It
has largely decontextualised digital piracy by not examining how it occurs in relation to legal
access. It has underemphasised factors that vary from title-to-title. This project integrates the key
streams of piracy research, namely the research informed by social psychology, criminology,
business ethics, marketing and economics, and presents a model that addresses the key limitations
in the literature. The model was examined over three successive empirical investigations conducted
between the autumn of 2010 and the spring of 2012, drawing on samples of university students and
consumers in Denmark. The findings from the investigations emphasise the value of an integrated
model that contextualises piracy and includes product-title factors. The model explains more
variance in access decisions than the models previously offered in the literature. The empirical
findings of the research conducted for the project indicate the importance of product-title factors,
namely price perceptions, legal availability, and desirability, in addition to access-mode factors
such as subjective norms, ethical judgements, and quality risks. The research contributes to the
literature on digital piracy in information systems (IS) by emphasising the importance of producttitle
factors in individuals' access decisions. Furthermore, it demonstrates the value of using an
integrated theoretical model in IS research, when a variety of potential explanations are offered for
behaviour.

Concerned with the management and control of the forces that drive the “knowledge
economy”— the research question of the thesis is: How can individual knowledge become operable
in dispersed, global contexts to support knowledge-based management decisions at a distance?
The conceptual part of the thesis proposes generic, global measurement units in The Intangible
Currency, (TIC), to represent the values of individual knowledge resources distributed in a webbased
system of non-financial accounting, Intellectual Capital Management Control System,
(ICMCS). It suggests methods for knowledge accounting on which to manage allocation of
individual knowledge in dispersed firms.
The thesis is in three parts. The first part, which applies the theory Design Studies Research,
(DSR), conceptualizes the artefacts TIC and ICMCS. The second part produces case-based
empirical validations of the two artefacts in a global company. The artefacts are technically and
socially tested producing 2x2 tests. The development and implementation process of ICMCS is
qualitatively tested and socially analyzed by Actor Network Theory, (ANT) and TIC is
quantitatively tested by the use of proxies, because individual knowledge and competence is
invisible and ICMCS has not been implemented yet. By four hypotheses the calculative
properties in TICs are explored to analyze in an ANT perspective whether the calculative
devices, containing no price mechanism, is able to keep the non-financial network of accounting
together. The 2x2 validations were successful except for the 4th moment of translation, the
mobilization, {{267 Callon,Michel 1986}}in the social validation of ICMCS, where the roll-out
was stopped by top management decisions.
The third part discusses the used methods, the results and their limitations and alleys for further
research. Furthermore, it proposes contributions to literature in IC, Accounting, KM and OM by
the concept of TICs as generic calculative devices and measurement units for individual
knowledge and competence and the ICMCS as the IC system of accounting, which is assumed
to coordinate and distribute Human Capital (HC) by means of clicks mirroring managerial
decisions about movements (flow) in the capital.
The remaining part of the summary is placed in 6 sections as follows; Firstly, the theoretical
problem is presented and secondly a discussion of the empirical relevance is conducted. Thirdly,
the research design is briefly described and the main results from the empirical testing
presented. The summary is finished by references to the main contributions to theory and
practice, and by some limitations and possible avenues for further research.

This thesis explores the response of the International Accounting Standards Board (IASB) to the
2008 financial crisis. At the onset of the crisis, the international accounting standard on financial
instruments, IAS 39, was blamed for exacerbating the ill effects of the economic downturn and
significant changes were called for by numerous actors including the G20 and the Financial
Stability Forum. The dissertation focuses on the events surrounding the emergency amendments to
the standard in October 2008 along with the IASB’s long-term response to the crisis, IFRS 9.
Moreover, the project analyzes the IFRS 9 endorsement process in the European Union. Attention is
directed towards broadening our awareness of the interplay among diverse actors in the revision of
international accounting standards. Ultimately, it is hoped that the thesis will broaden extant
understandings of the manner in which accounting standard-setters cope with multiple and
conflicting interests which crystallize in times of crisis. The project contributes to the literature on
accounting standard-setting by further explicating three pertinent issues; namely, (1) how
agreements are reached in the critical moments of standard-setting, (2) the influence of economics
on accounting standards, and (3) how financial accounting texts are solidified. The thesis is
comprised of three papers.

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Rhizomatic stories of representational faithfulness, decision making and control

Lennon, Niels Joseph Jerne(Fredriksberg, 2013)

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There is a tendency in accounting theory, both external reporting and management
accounting, to express a representational ideal. This to be understood
in the sense that accounting information, independent on whether it is reported
externally or used for control purposes internally, ought to represent something
underlying, whether this is revenue, costs, performance or other things inscribed
in the accounting information. In some cases the underlying is not an object, but
a procedure which is developed with the purpose of standardising the calculations
as to become comparable (Financial Accounting Standards Board, 1980a).
In the beginning of the 1970’s in the accounting information literature, simultaneously
with the foundation of the American Financial Accounting Standards
Board (FASB), an academic discussion regarding which qualitative characteristics
accounting information ought to have, emerges (e.g. Ijiri, 1975, Hines, 1988
og Ingram and Rayburn, 1989). This was caused by FASB’s work on a conceptual
framework Standard of Financial Accounting Concepts (SFAC), which was
meant as a guide to the standard setters in the development of new accounting
standards/principles. A new notion, representational faithfulness, was introduced
in SFAC no. 2. The discussion about representational faithfulness is equivocal
and no unambiguous definition of what representational faithfulness actually is.
This has occasioned a range of dialogues about the representativity of accounting
information, the accounting setters’ roles and effects of disclosure of accounting
information...

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An Institutional Study on Management Accounting Change in Air Greenland

Balslev, Lars(Frederiksberg, 2017)

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Actors and practices – An institutional study on management accounting change in Air
Greenland
My former CEO was one of the first executives in Greenland to formally implement an
extensive commercial strategy to identify the contradictory forces of social obligations and
commercial strivings. This strategy was aimed at connecting managers, executives, and directors
under a vision that was calibrated commercially and sociopolitically in support of a commercial
airline that was a state-owned enterprise (SOE). In one of my first interviews with my CEO, I
asked him about managing an SOE with a strong societal obligation. He noted that:
“…there is some inherent conflict in having the type of ownership we have, one in
which the commercial owner demands higher profits or they will sell their shares,
and the other two government owners, where one wishes to have the lowest
possible fares and better infrastructure and the other one just wants less trouble.
Well! This is the ongoing inherent conflict of the owner composition we just have
to deal with.”
He emphasized that SAS, the more “commercial oriented” owner and private shareholder,
wanted higher profits and gains, whereas the Government of Greenland, the “social oriented”
owner, wanted their SOE to deliver affordable tickets and better infrastructure at a lower price.
The Danish government was stuck in the middle of these conflicting forces, because they could
see the validity of both the commercial and the social aspects. He emphasized that operating an
organization that followed a social, political, and economic track made it difficult to determine
the development of the organization. He saw that managers who adhered to following these
tracks simultaneously created a wider range of rationalities in terms of socioeconomic output.

The thesis Adapting in the Knowledge Economy investigates the strategies
deployed by academic scientists when trying to adapt and maneuver within an
increasingly complex mixture of scientific, industrial and governmental agendas.
Chapter one “From insights to invoice” summarizes the last decade of Danish research
policy as a tendency towards intensified focus on interaction between the university and
“outside” actors. Looking at Danish policy documents and interview data the chapter
shows how policy changes responded to an idea of “ivory tower” researchers isolating
themselves in Danish universities. Furthermore, the interaction agenda was motivated
by the perception that knowledge was produced but not sufficiently used. Strongly
influenced by the concept of the knowledge economy and that of mode 2 knowledge
production, policy changes were directed at bridging a gap between the producers and
the consumers of knowledge. A series of reforms and initiatives were launched to
facilitate more interaction between science and industry as well as more responsiveness
towards societies’ problems on behalf of the universities. This interaction agenda was
coupled with an increase in the economic investment in research and an increased focus
on competition between researchers in order to ensure high quality in knowledge
production....

My research interest centers on payments for ecosystem services (PES), a prominent strategy to
address economic externalities of resource extraction and commodity processing, improving
both social and ecological outcomes. Given the novelty of these kinds of institutions, my
research uses them as a set of compelling cases for studying institutional creation, and my
driving research question is “How are institutions in support of PES created?” Importantly, my
research spans environmental economics and business studies to study how PES schemes might
more fully incorporate the private sector, an outcome that will be essential to their success. In
the face of widespread enthusiasm, PES still has faced considerable legitimate critique. My
research agenda is focused on a critical analysis of the development of PES from the perspective
of organizational institutionalism. I principally use the literature on institutional work, which
serves as a lens for understanding the reorganisation of existing practices and norms (Lawrence
& Suddaby, 2006).
The research seeks to offer a unique contribution by interpreting PES through a neo-institutional
perspective. Through both qualitative and quantitative approaches, the work identifies a key
flaw in many current studies of PES: a thin conception of institutions as rules that ignores more
subtle ways in which institutions and power are involved in the creation of PES systems.
This dissertation is comprised of four papers each contributing to the debate on PES by drawing
insights from the institutional theory literature. Comprised of a meta-analysis literature review,
two case studies and a contextual theory-driven paper, the findings are applicable for both PES
scholars and practitioners. By engaging in this new perspective, PES scholars and practitioners
will better understand how less frequently or easily observed institutions and forms of power
can affect the development and effectiveness of PES initiatives. Collectively, the findings
indicate that in order for PES to become a successful tool for sustainability, it must break from
singularly using rational action and transaction cost theory as governing theories. The research
offers recommendations to conceptually reframe PES as a tool for enabling sustainable
relationships with nature, conserving and restoring ecosystems and their benefits for people.

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The goals of this thesis are to examine new technology-based firms’ use of aesthetic design as an element of service innovation and to explore potential relationships between aesthetic design and performance in this same context. There is a scarcity of research on aesthetic design as an element of service innovation, particularly in new technology-based firms. Because of this scarcity, a hybrid research strategy is appropriate and the empirical basis for this research encompasses multiple case studies, longitudinal quantitative data and evaluations
by expert panels. The first phase of the research involves developing an
operationalization of design that enables evaluation of aesthetic design as an element of innovation in technology-based firms. The second phase uses case research to explore the role and organization of aesthetic design in service innovation in new technology-based firms. The final phase explores relationships between aesthetic design and performance in the research context. Hypotheses are developed based on existing research, on one hand, and the results of the case research, on the other, and these hypotheses are tested using longitudinal survey-based data. The operationalization of design developed is a three-dimensional model consisting of functional design, visceral design and experiential design. Functional design is concerned with utility, features and delivery; visceral design is concerned with appealing to the human senses; and experiential design is concerned with message, symbols, culture, meaning, and emotional and sociological aspects. Visceral design and experiential design are combined to yield a formative measure of aesthetic design. The findings of the research are that new technology-based firms emphasize functional design over aesthetic design. Emphasis on aesthetic design is related positively with the importance of design in a firms’ sector and founders’ experience of sales and marketing, while it is negatively related with founders’
technical education. In new technology-based firms, aesthetic design can be characterized as being used to exploit or counteract the characteristics that distinguish services from products, namely intangibility, inseparability, heterogeneity and perishability. The application of aesthetic design to counteract these characteristics is more prevalent than exploitation. Aesthetic design in new technology-based firms is found to be primarily silent, meaning that those performing design activities are mostly managers and technical staff engaged in design activities as part of their development efforts
and without these activities necessarily being acknowledged as design.
The findings regarding the relationship between aesthetic design and
performance are that aesthetic design is positively related with competitive advantage, but that this relationship is dependent upon moderating factors. The effectiveness of aesthetic design in achieving competitive advantage through differentiation is found to differ depending on the current stage of commoditization. The greater the level of commoditization of a service the more effectively aesthetic design can be employed to improve competitive advantage. Furthermore, the findings suggest that the objectives underlying managers’
decisions to use aesthetic design in service innovation are attracting new customers, improving firm image and/or retaining existing customers, and doing so at lower cost. Hypothesis testing using longitudinal survey-based data confirms that by and large these benefits are realized by new technology-based firms.
This research makes a number of important contributions. The research focus lies in an area where there is little existing research and, thus, the operationalization of aesthetic design developed and the characterization of aesthetic design as an element of service innovation in new technology-based firms constitute important contributions. The characterization provides a picture of the prevalence, roles, organization and actors of aesthetic design in the research context.
The research also contributes insight about the relationship between aesthetic design as an element of service innovation and performance of new technologybased firms. The research shows that various positive relationships exist but that they can be contingent upon existing conditions, which act as moderating factors.

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By studying what goes on in the world of art, it is possible not only to make
observations about art and the artist but also to understand how modern-day culture is
being organized and negotiated. From this perspective, understanding the experiences
of autonomy and contemporaneity in being an artist today, and how these relate to
cultural structures, can serve to explain some of the cultural structures that organize the
world of art. In this thesis, my empirical starting point is the local context of a Danish
art school and global attitudes to cultural policy-making and art education. These
attitudes, in turn, carry my research process across the global world of art, involving
the local context of a Chinese art school. Moving away from the somewhat simplified
conflicts of autonomy and heteronomy, the global and the local, and the traditional and
the contemporary, the three main themes of autonomy, time, and space serve as
essential prisms through which to understand and explain the everyday experiences of
contemporary art at art schools today.
This thesis is positioned as a contribution to the sociology of art but also draws on, and
hopes to inspire, scholarship in global art history and aesthetic philosophy. Building
upon the classic groundwork in the sociology of art I shed light on how, in an ever
more changing world of art, the idea of contemporary art now involves a complex
group of issues which go beyond classic approaches, and I suggest the explanatory
potential of focusing on individual artists, acting in and making sense of the cultural
structures of the world of art. My research process has been guided by critical realism
and the methodological meta-approach of engaging with complexity through reflexive
research. In this sense, the title “Aesthetic Encounters” refers not only to the
conceptual and empirical results and contributions of the thesis but also to the
explorative research process of engaging with the complexity of cultural and artistic
worlds. As the main outcome of my research, I develop and present the concepts of
“antinomies of autonomy”, globally connected but locally present contemporaneity,
and the “heterochronies” of specific space-times. These are the socio-cultural dynamics
which the experiences of the Chinese and Danish artists and their faculties brought me
to understand. I then appropriate these dynamics as a means of rethinking and
explaining some of the structural features in the world of art and the cultural
developments evolving around the increased globalization of and changes in the role of
the artist.

This study is an empirical investigation of translators’ allocation of cognitive resources,
and its specific aim is to identify predictable behaviours and patterns of uniformity in
translators’ allocation of cognitive resources in translation. The study falls within the
process-oriented translation paradigm and within the more general field of cognitive
psychology. Based on models of working memory, attentional control, language
comprehension and language production, a theoretical framework was developed on
which hypotheses were formulated and evaluated. The study’s empirical investigation fell
into three major analyses, which each dealt with one aspect of translators’ allocation of
cognitive resources: distribution of cognitive resources, management of cognitive
resources and cognitive load. Three indicators were identified: total attention duration (TA
duration measured in seconds) indicates the distribution of cognitive resources; attention
unit duration (AU duration measured in milliseconds) indicates the amount of time
allocated between two attention shifts; and pupil size (measured in millimetres) indicates
cognitive load, i.e. workload on working memory....

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Mapping Controversies over a Potential Turn to Quality in Chinese Wind Power

Kirkegaard, Julia Kirch(Frederiksberg, 2015)

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The thesis inquires into dynamics and controversies of constructing a market for
wind power in China. Inquiring into what the thesis dubs a quality crisis in
Chinese wind power after years of high growth rates, and into a potential turn to
quality, the thesis traces such current ambiguous winds of change with point of
departure in the notion of global innovation networks (GINs). Thus, it looks into
how international collaborations on critical components, such as software
programmes, play a critical role in the qualification of wind power as a
‘sustainable’ renewable energy source.
However, with a structural rather than micro-relational or processual lens, the
existing GIN literature is claimed to be ill-equipped to grasp the genesis,
dynamics, and agency of GINs. To fill this gap, the thesis develops a situational,
constructivist framework based in Science and Technology Studies, which renders
a processual and relational understanding of GINs as part and parcel of market
construction. It does this by initially ‘looking away’ from the original metaphor of
GINs, with the result of effectively reconceptualising it. This is done by
illustrating the dynamics and the agency of GIN genesis through a mapping of
controversies over issues of Intellectual Property Rights, standardisation, money,
and cost and price calculations, entangled in a Chinese ‘system problem’ of stateowned
actors and a Chinese experimental pragmatism of market construction,
which has had unintended effects.
Tracing one potential GIN taking shape around a critical component, the thesis
also contributes to the GIN literature through a new methodological approach.
Illustrating the potentially disruptive dynamics of GIN construction, and how the
emerging GIN around software programmes possesses disruptive agency in regard
to the framing of the emerging Chinese wind power market, the thesis sheds light
on some of the socio-material work needed to construct and maintain GINs and
the markets it co-constitutes and is co-constituted by, as well as the negotiated
roles, identities, and positions of actors in a developmental context of China. The
thesis coins the seemingly particular Chinese mode of market construction within
wind power a fragmented and experimental ‘pragmatics of (green) market
construction’, with its agile responses to emerging issues. Last, to overcome the dualism between structural and processual accounts, the
thesis draws on the pragmatist notion of figuration (Elias, 1978). After
demonstrating a potential figurational change reflected in the ongoing turn to
quality, the thesis also considers the implications that the inquiry has for other
related literatures, hereunder proposing a new research agenda for New Economic
Sociology to understand market and GIN construction in a developmental context,
which holds a promise for inquiring into China’s self- and other-disruptive, yet
potentially path-creating modes of development and upgrading.

This study reports on the extended time period prior to the introduction of the largest
ever Health IT implementation in Denmark – Sundhedsplatformen. The focus of the
dissertation is on organizational implications of introducing new technology and more
specifically the anticipation of organizational members waiting for changes to take
effect. The 3-year period leading up to the ‘go-live’ of Sundhedsplatformen has been a
unique opportunity to study the anticipatory phase in connection with large scale IT
project and has resulted in the development of a theoretical / conceptual framework for
the analysis of this pre-implementation phase. Three major findings have come out of
the study.

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This dissertation is concerned with work uniforms for women in male-dominated manual
occupations. As such, it has analysed parts of the gender-segregated labour market in light of
material conditions that dress workers every day. This has been done on the background of a
research and development project called Uni-Form funded by the Research Council of Norway.
The dissertation presents findings from ethnographic fieldwork in six male-dominated
occupations; construction, skilled manual work, industrial production, off- and onshore gas and
oil production, industrial fishing and the Navy. It also analyses the project Uni-Form’s product
development process and seeks to show how work research can benefit from employing more
materiality-based studies.
Work clothes and uniforms for women in male-dominated occupations have come in the form of
men’s clothes or feminized copies of men's clothes where form and aesthetics have been adapted
to the female body and female dress standards. There are several problematic aspects of work
clothes and gender that points to premises of standardisation, which do not promote inclusion
and recruitment or contribute to retaining women in the gender-segregated labour market.
Research on workwear, uniforms and uniform dressing in general have largely documented that
women dressing in uniform workwear are problematic in practical, functional and socialsymbolic
terms, but it has not contributed with a larger study or shown how this can be solved in
practice.

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The Importance of Critical Mass and the Consequences of Scarcity for Television Markets

Berg, Christian Edelvold(Frederiksberg, 2013)

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This thesis “As a matter of size” demonstrates that size does indeed matter. Television markets
have common characteristics across small and large markets, but the implications of these
characteristics are varied due to the difference in size of economy and population. The influence
of variable size is a consequence of the economic conditions of scarcity (limited resources) and
thus the relative critical mass of the media market. Thus, the influence of size is an expression of
the television market's inability to operate on normal market terms for provisioning particular
types of services. Larger markets (measured by economy and population) have a higher
potential of securing such content commercially. But all markets suffer from challenges in
securing provisioning of original domestic content. Market intervention and public subsidy play
an important role when it comes to securing domestic production. Political intervention can to
some extent counteract the effects of the common characteristics, by changing market conditions
through political regulation or subsidisation.
The thesis shows that the European television markets mainly operate under conditions of
oligopoly, usually in the form of different types of duopolies. The effect of size on market
concentration is not as unambiguous as estimated in the literature, as the scope and extent of
market intervention influence this quite intensely. Moreover, the study shows that television
markets are dominated by relatively few, usually local, media companies and the multinational
companies in most markets currently do not pose a real danger - but there are signs of a
development which requires further research. Public service companies remain relatively strong
in the markets studied, and continue to play an important role as a counterweight to national and
international commercial competitors.
Different markets require different policies that take into account the conditions in that specific
market, in order to achieve a certain desirable merited effect. The thesis supports the view that a
"one size fits all" policy across several markets when it comes to media regulation, risks not
yielding the warranted results. Markets with different conditions, exposed to the same type of
regulation, might have overall positive effects, but could also easily have a very negative impact
if the conditions in a particular market do not fit with the intent of the policy. It is therefore far
from certain that a "one size fits all" regulation will have the intended uniform effect on the
affected market across several markets.
This is especially true for markets that are challenged by having both a small population and a
small economy. In a sense it is a paradox that the interest at European level in fair competition
and equal opportunity for success can lead to different conditions of competition in a domestic
market, as players may be subject to various conditions (in a way it can also be regarded as a consequence of domestic policy interventions), where the domestic players can face a strong
international player, and as a result of the internal market and the Audiovisual Media Services
directive, can achieve a competitive advantage, for example in relation to choosing the most
lenient advertising rules.
The analytical work of the thesis can substantiate claims that size has a significant effect and
that there are concrete policy implications depending on size of economy and population, due to
scarcity of resources in the individual market.

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This project studies the making of a market for wind power in France. Markets for wind
power, as well as markets for other renewable energies, are often referred to as ‘political
markets: On the one hand, wind power has the potential to reduce CO2-emissions and thus
stall the effects of electricity generation on climate change; and on the other hand, as an
economic good, wind power is said to suffer from ‘disabilities’, such as high costs, fluctuating
and unpredictable generation, etc. Therefore, because of its performance as a good, it is
argued that the survival of wind power in the market is premised on different instruments,
some of which I will refer to as ‘prosthetic devices’. This thesis inquires into two such
prosthetic devices: The feed-in tariff and the wind power development zones (ZDE) as they
are negotiated and practiced in France, and the ways in which they affect the making of
markets for wind power. In this thesis, it is argued that while the two devices frame the price
of wind power and the location of turbines, they also affect and address questions of costs,
profitability, and efficiency; and as such, they may be investigated as market devices.

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Entrepreneurship education has spread enormously during the last decades, and today
entrepreneurship is taught to numerous pupils and students in various disciplines and at different
levels of education. Policy makers around the world view entrepreneurship as a key competence to
be fostered already at an early stage of education, and an increasing amount of resources are spent
on various initiatives in the field. Entrepreneurship research is, however, a heterogeneous field, and,
consequently, there are numerous approaches to entrepreneurship education. Little is known about
the effectiveness of these approaches, and much conceptual and definitional confusion makes it
complicated to compare the different initiatives in the field.
This dissertation seeks to remedy this problem. As such, the overarching research question
guiding this dissertation is: What effects do different approaches to entrepreneurship education
have at different levels of the education system? To answer this research question a categorization
model, based on research about entrepreneurship, entrepreneurship education, entrepreneurial
learning, and cognitive and non-cognitive skill development, which addresses the diverse foci of
different approaches to entrepreneurship education, is provided. In addition, the dissertation
comprises three research papers that individually address different approaches to evaluating the
effects of entrepreneurship education at different levels of education.

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The going-concern context has been the subject of much research and
discussion for many years at both academic and professional levels. The
International Standard on Auditing (ISA) 570 stipulates that the auditor
should consider the appropriateness of managements’ use of the goingconcern
assumption and to evaluate whether there are material
uncertainties with respect to entity’s ability to continue as a going concern.
Regardless of what is stated in the financial statement, the auditor should
comment on going-concern uncertainty in the audit report if there is a
doubt about firm’s ability to continue as a going concern. There is strong
evidence that the auditor’s going-concern decision is a complex task with
extensive consequences. The primary purpose of this thesis is to
empirically provide significant basis to get better understanding of the
challenging nature of the auditor’s going-concern reporting. This thesis
deals with different aspects of auditor’s going-concern reporting and
contributes mainly to the line of auditing research.

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The thesis is a thorough empirical study of discourses, fantasies, and patterns of interaction in highinvolvement
knowledge work. My interest in the issue was sparked by a fascination with the intensity
and contradictory nature of working life for many high-skilled workers. I was curious about the
ambiguities and paradoxes existing within the same dynamic, and I was puzzled by the fact that such
tension-ridden and precarious machinery could keep functioning despite its constant episodes of
breakdown – be they emotional or organizational. My intention was to find a gaze and a language
which could capture these ambiguities and tensions, rather than insisting on classical dualisms such as
profit versus meaning, instrumentality versus authenticity, power versus freedom, and influence versus
vulnerability......

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A Legal Analysis of the Interface Between Public Procurement Law and State Aid Law

Petersen, Cecilie Fanøe(Frederiksberg, 2018)

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The Thesis investigates the interface between State aid law and public procurement law with an
emphasis on analysing when the award of public contracts by contracting authorities constitutes
State aid within the meaning of Article 107(1) TFEU. Article 107(1) TFEU prohibits any aid
granted by a Member State or through State resources in any form whatsoever which distorts or
threatens to distort competition by favouring certain undertakings or the production of certain
goods, in so far as it affects trade between Member States. Award of public contracts is
governed by procedural rules laid down in the public procurement Directives which lay out
specific rules and procedures for the award of public contracts. Furthermore, public contracts
can – under specific circumstances – be awarded directly without the conduct of a tender
procedure. These situations are referred to as legal direct award of contract. A contract can be
legally awarded without the conduct of a tender procedure, e.g. when the value of the contract is
below the thresholds set out in the Directives. Finally, situations might occur where the award of
a contract directly to an economic operator falls under the scope of the procurement Directives
and thus should have happened through a tender procedure. Such situations are referred to as
illegal direct award of contracts. This Thesis analyses the extent to which State aid rules apply in
the abovementioned situations.

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Human capital – the stock of knowledge and abilities possessed by employees – is consistently touted as an
integral part of firm survival and success in dynamic environments. Managers must regularly decide how to
allocate employees among competing tasks and projects to optimize the utilization of available knowledge,
as well as select and implement the required structural mechanisms to support employees as they combine
their knowledge to address complex problems on behalf of the firm. The principal motivation of this thesis is
to explore how the effectiveness of particular aspects of organizational design in fostering the integration and
use of human capital is bounded by individual cognitive limitations that may lead employees to deviate from
expected behavior, both individually and in collaboration.
The thesis consists of three research papers relying on comprehensive longitudinal project data from a
global manufacturing company to investigate the integration of human capital and attendant consequences
for firm performance. The first paper measures cognitive load as an outcome of managerial choices on
employee allocation, and examines how cognitive load impacts employee choices on the distribution of
working time among competing requirements. The second paper builds on these insights to explore how
individuals adapt their information processing behavior in team settings based on cognitive load and the
observed behavior of other team members, as well as how these adaptive processes and differences in
cognitive load aggregate to impact team performance. The third paper investigates geographical and
psychological distance between interdependent employees as important organizational design parameters
that determine employee behavior and information use, both separately and in conjunction with one another.
The overarching contribution of the thesis is to demonstrate, through the combination of psychological
and organizational theory, how the ability of firms to properly activate and apply the knowledge held by their
employees is fundamentally contingent on the interplay of cognitive limitations and managerial choices on
organizational design. Common to the findings in this thesis is their immediate applicability in managerial
and organizational settings as recommendations on how to allocate employees between competing uses. In
sum, therefore, the thesis sketches the contours of a behavioral theory of human capital integration.